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Stock Based Compensation | 3 Months Ended
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Mar. 31, 2013
Stock Based Compensation [Abstract] |
Stock Based Compensation | Note 13 - Stock Based Compensation LCNB established an Ownership Incentive Plan (the "Plan") during 2002 that allows for stock-based awards to eligible employees, as determined by the Board of Directors. The awards may be in the form of stock options, share awards, and/or appreciation rights. The Plan provides for the issuance of up to 200,000 shares. Options granted to date vest ratably over a five year period and expire ten years after the date of grant. Stock options outstanding at March 31, 2013 are as follows:
|  |  | Outstanding Stock Options |  |  | Exercisable Stock Options |
Exercise Price Range |  |  | Number |  |  | Weighted Average Exercise Price |  |  | Weighted Average Remaining Contractual Life (Years) |  |  | Number |  |  | Weighted Average Exercise Price |  |  | Weighted Average Remaining Contractual Life (Years) |
$ | 9.00 - $10.99 |  |  |  | 25,360 |  |  | $ | 9.00 |  |  |  | 5.8 |  |  |  | 20,285 |  |  | $ | 9.00 |  |  |  | 5.8 |
$ | 11.00 - $12.99 |  |  |  | 65,708 |  |  |  | 12.04 |  |  |  | 7.3 |  |  |  | 33,716 |  |  |  | 12.04 |  |  |  | 6.7 |
$ | 17.00 - $18.99 |  |  |  | 19,518 |  |  |  | 18.15 |  |  |  | 2.5 |  |  |  | 19,518 |  |  |  | 18.15 |  |  |  | 2.5 |
|  |  |  |  | 110,586 |  |  |  | 12.42 |  |  |  | 6.1 |  |  |  | 73,519 |  |  |  | 12.82 |  |  |  | 5.3 |
The following table summarizes stock option activity for the periods indicated:
|  | 2013 |  |  | 2012 |
|  | Options |  |  | Weighted Average Exercise Price |  |  | Options |  |  | Weighted Average Exercise Price |
Outstanding, January 1 |  |  | 110,586 |  |  | $ | 12.42 |  |  |  | 124,123 |  |  | $ | 12.54 |
Granted |  |  | - |  |  |  | - |  |  |  | 14,491 |  |  |  | 12.60 |
Exercised |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Outstanding, March 31 |  |  | 110,586 |  |  |  | 12.42 |  |  |  | 138,614 |  |  |  | 12.55 |
Exercisable, March 31 |  |  | 73,519 |  |  |  | 12.82 |  |  |  | 83,337 |  |  |  | 13.25 |
The aggregate intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) for options outstanding at March 31, 2013 that were "in the money" (market price greater than exercise price) was $499,000. The aggregate intrinsic value at that date for only the options that were exercisable was $312,000. The aggregate intrinsic value for options outstanding at March 31, 2012 that were in the money was $216,000 and the aggregate intrinsic value at that date for only the options that were exercisable was $119,000. The intrinsic value changes based on changes in the market value of the Company's stock. Total expense related to options included in salaries and wages in the consolidated statements of income for each of the three months ended March 31, 2013 and 2012 was $9,000.

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 93-6 -Paragraph 53 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 64, 65, A240 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 + Details
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